WorldTax Compareโ† All Comparisons

Guatemala vs Namibia
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

๐Ÿ‡ฌ๐Ÿ‡น Guatemala
vs
๐Ÿ‡ณ๐Ÿ‡ฆ Namibia
Tax Year:

๐Ÿ’ฐ Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country โ€” side by side.

Enter your annual income above to see your personal tax comparison โ†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
5โ€“7%
Rates stable; revenue mobilization challenge
No change
0โ€“37%
37% top; oil revenues expected from 2026+
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
12%
12% IVA maintained
No change
15%
15% stable
No change
Corporate Tax Rate
Corporate Tax Rate
25โ€“28%
25โ€“28%; reform discussions
No change
32%
32%; petroleum fiscal regime evolving for new fields
No change
Capital Gains Tax
Capital Gains Tax
10%
10% maintained
No change
0%
CGT reform discussions ongoing
No change
Social Security & Payroll
Social Security / Payroll
~15.67%
IGSS; expanding coverage priority
No change
~9%
SSC; pension fund development
No change
State, Regional & Local Taxes

๐Ÿ‡ฌ๐Ÿ‡น Guatemala โ€” Municipal Taxes

Guatemala's 340 municipalities levy the Impuesto รšnico sobre Inmuebles (IUSI โ€” property tax at 0.9% of assessed value above GTQ 2,000), business licences (boleto de ornato), and vehicle stickers. Guatemala City municipality has the highest rates. The Superintendencia de Administraciรณn Tributaria (SAT) administers national taxes. Guatemala has among the lowest tax-to-GDP ratios in Latin America (~11โ€“13%), reflecting significant informality and tax avoidance. Tax collection has been a persistent challenge.

๐Ÿ‡ณ๐Ÿ‡ฆ Namibia โ€” Regional Councils & Local Authorities

Namibia's 14 regional councils and local authority councils levy property rates, business licences, and local fees. The Namibia Revenue Agency (NamRA) administers national taxes. Namibia is a significant mining economy โ€” diamonds (Namdeb/De Beers), uranium (one of world's largest producers), copper. A major TotalEnergies Orange Basin offshore oil discovery is advancing toward production. Non-resident shareholders' tax (NRST) at 10%โ€“20% applies on dividends. Namibia has one of Africa's more functional tax administrations.

โš ๏ธ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025โ€“2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Guatemala vs Namibia: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: ๐Ÿ‡ณ๐Ÿ‡ฆ Namibia has a higher top income tax rate (5โ€“7% vs 0โ€“37%). ๐Ÿ‡ฌ๐Ÿ‡น Guatemala is more favourable for high earners.

๐Ÿ›’ VAT/Sales Tax: Namibia has a higher consumption tax (12% vs 15%).

๐Ÿข Corporate Tax: ๐Ÿ‡ฌ๐Ÿ‡น Guatemala offers a lower corporate rate (28% vs 32%), which can influence business location decisions.

๐Ÿ“ˆ Capital Gains: ๐Ÿ‡ณ๐Ÿ‡ฆ Namibia taxes investment gains at a lower rate (0% vs 10%), benefiting investors.

Related Comparisons

๐Ÿ‡ฌ๐Ÿ‡น Guatemala vs ๐Ÿ‡จ๐Ÿ‡ณ ChinaTax comparison๐Ÿ‡ฌ๐Ÿ‡น Guatemala vs ๐Ÿ‡บ๐Ÿ‡ธ United StatesTax comparison๐Ÿ‡ฌ๐Ÿ‡น Guatemala vs ๐Ÿ‡ซ๐Ÿ‡ท FranceTax comparison๐Ÿ‡ฌ๐Ÿ‡น Guatemala vs ๐Ÿ‡ฉ๐Ÿ‡ช GermanyTax comparison๐Ÿ‡ฌ๐Ÿ‡น Guatemala vs ๐Ÿ‡ฎ๐Ÿ‡ณ IndiaTax comparison๐Ÿ‡ฌ๐Ÿ‡น Guatemala vs ๐Ÿ‡ฏ๐Ÿ‡ต JapanTax comparison๐Ÿ‡ฌ๐Ÿ‡น Guatemala vs ๐Ÿ‡ฌ๐Ÿ‡ง United KingdomTax comparison๐Ÿ‡ฌ๐Ÿ‡น Guatemala vs ๐Ÿ‡ฆ๐Ÿ‡บ AustraliaTax comparison๐Ÿ‡ฌ๐Ÿ‡น Guatemala vs ๐Ÿ‡ง๐Ÿ‡ท BrazilTax comparison๐Ÿ‡ฌ๐Ÿ‡น Guatemala vs ๐Ÿ‡จ๐Ÿ‡ฆ CanadaTax comparison๐Ÿ‡ฌ๐Ÿ‡น Guatemala vs ๐Ÿ‡ฎ๐Ÿ‡น ItalyTax comparison๐Ÿ‡ฌ๐Ÿ‡น Guatemala vs ๐Ÿ‡ณ๐Ÿ‡ฑ NetherlandsTax comparison